Well MR2 Spyders and Miatas start in the mid 20s and they are a deal heavier than the Smart. I think the performance should about the same.

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But it's how you get the performance...

The SMART is much like the Kei cars in Japan. It puts out about 60hp or so. While it is lightweight (less than 800kilos equals approximately 1750lbs), it's really NOT THAT lightweight. Much like the S2000, you have to beat the shit out of it to get any real performance.

The car costs about 20,000 euros. That equals a bit more than 23,000US dollars.

One of the reasons why it sells in the euro market is because people get tax breaks for buying cars like these. Unfortunately the US doesn't offer stuff like that and we miss out on cool cars like this from Europe and Japan (Suzuki Cappucino anyone?).

My parents were in Monte Carlo this spring and saw one parked right in the front lot. Along with all the other big pimping cars.